https://www.taxtmi.com/caselaws?id=447502 HC allowed the writ, set aside the impugned order rejecting the application for condonation of delay under s.119(2)(b), and quashed the consequential assessment-related order. The court held s.119(2)(b) permits a liberal approach to condone delay, noting the entity was registered under s.12A, the return and audited report (though belatedly uploaded) were filed well before the assessment order, and the authority should have allowed the condonation. Respondent is directed to pass an appropriate consequential order in accordance with law. en-us Fri, 24 Nov 2023 00:00:00 +0530 Tue, 28 Oct 2025 17:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447502 HC allowed the writ, set aside the impugned order rejecting the application for condonation of delay under s.119(2)(b), and quashed the consequential assessment-related order. The court held s.119(2)(b) permits a liberal approach to condone delay, noting the entity was registered under s.12A, the return and audited report (though belatedly uploaded) were filed well before the assessment order, and the authority should have allowed the condonation. Respondent is directed to pass an appropriate consequential order in accordance with law. Case-Laws Income Tax Fri, 24 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447502